David Gamage
David Gamage is the Law School Foundation Distinguished Professor of Tax Law & Policy at the University of Missouri School of Law. Gamage specializes in tax law and policy and is also a scholar of health law and policy.
Professional and academic career
Gamage was recruited to the University of Missouri in 2024 as part of the part of the MizzouForward program, an ongoing effort to strengthen innovation in research disciplines across the Mizzou campus. Prior to that he was a Professor at Indiana University’s Maurer School of Law, where he held the William W. Oliver Chair in Tax Law. Leading up to Gamage's move to the University of Missouri, Gamage's wife, Shruti Rana, had previously left her prior positions at Indiana University to accept positions at the University of Missouri as Assistant Vice Chancellor and Professor of Law.Gamage started his academic career as a fellow at the University of Texas School of Law, and was then a professor at the University of California, Berkeley School of Law, for nine years, until he left to accept joint offers for him and for his wife Shruti Rana at Indiana University. Gamage has also been a visiting professor at the Duke [University School of Law] and at the Georgetown University Law Center.
Among other tax and health law related topics, Gamage works on wealth tax and related tax law reforms. Along with economists Emmanuel Saez and Gabriel Zucman, Gamage helped draft Senator Elizabeth Warren's proposed "Ultra-Millionaire" wealth tax reform during and after her 2019-2020 Presidential campaign. Gamage subsequently helped design legislation for a number of other proposed federal wealth tax and Billionaire and Ultra-millionaire income tax reforms, including President Joe Biden's proposed Billionaire Minimum Income Tax reform proposal. Along with economist Emmanuel Saez and tax law professors Brian Galle and Darien Shanske, Gamage has also designed legislation for a wealth tax reform proposal for the state of California, and for multi-millionaire mark-to-market income tax reform proposals for the states of Illinois, New York, and Vermont.